40. The following information is available for the Rollin' Baby Company which produces two types of strollers, standard and deluxe. Standard Deluxe Total Sales volume (units) 4,000 3,500 7,500 Revenue $96,000 $ 147,000 $243,000 Variable Costs Direct materials 12,000 17,500 29,500 Direct labor 16,000 24,000 40,000 Marketing & Sales 20 000 28 500 48 500 Contribution Margin $48,000 $77,000 $125,000 Fixed Costs Manufacturing $24,000 Marketing & Sales $18,000 Administration _$16,000 Prot Before Tax $67,000 If the company shifts its product mix to 3,000 standard units and 4,500 deluxe units, prot before tax will: A. Increase by $10,000 B. Increase by $135,000 C. Decrease by $12,000 D. Decrease by $22.000